Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/24722 
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dc.contributor.authorMohl, Philippen
dc.contributor.authorHeinemann, Friedrichen
dc.contributor.authorOsterloh, Steffenen
dc.date.accessioned2009-02-16T15:09:18Z-
dc.date.available2009-02-16T15:09:18Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/24722-
dc.description.abstractThe EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European policy makers. We make use of a unique database : A survey among Members of the European Parliament (MEP) which resulted in a response of some 150 of the representatives. Our results confirm an important role for party ideology and individual characteristics but they also demonstrate that country-specific factors are important to understand the support for an EU tax. In the light of our findings the status quo bias in the EU's revenue system can be attributed to the persistent importance of national interests with respect to fiscal burden sharing and tax policy.en
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x08-027en
dc.subject.jelD78en
dc.subject.jelH29en
dc.subject.jelH87en
dc.subject.ddc330en
dc.subject.keywordEuropean Parliamenten
dc.subject.keywordEU taxen
dc.subject.keywordrevenue systemen
dc.subject.stwEU-Steuerrechten
dc.subject.stwSteuerpolitiken
dc.subject.stwÖffentliche Einnahmenen
dc.subject.stwParlamenten
dc.subject.stwMeinungen
dc.subject.stwIdeologieen
dc.subject.stwNationalstaaten
dc.subject.stwEU-Staatenen
dc.titleWho's afraid of an EU tax and why? Revenue system preferences in the European Parliament-
dc.typeWorking Paperen
dc.identifier.ppn570395283en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:7299en

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